2012 (3) TMI 429

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..... C.S.C JUDGMENT : 1. The petitioner was assessed under the Central/UP Sales Tax Act (the Act) for the assessment year 1999-2000 and 2000-2001. Subsequently, the Addl. Commissioner granted sanction to assessing authority to start re-assessment proceedings on 5.5.2004. The petitioner filed writ petition no. 635 of 2004 and 636 of 2004 against the same. These writ petitions were dismissed on 15.7.20 .....

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..... e same. 7. The Assessing Authority while passing the order dated 15.12.2011 has also passed order mentioning the reason as to why the SIB report can not be given. Its correctness can always be seen in the appeal. In view of this, we see no justification to interfere. It is always open to the petitioner to take objection against the same before the appellate authority. 8. With the aforesaid obser .....

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